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The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

This study explores the role of Islamic economic law in promoting sustainable development by establishing an integrated relationship between ethical values, legal frameworks, and public policy. Although sustainable development has emerged as a major global agenda, its implementation continues to face challenges due to the limitations of conventional economic and legal systems, which often prioritize efficiency and economic growth while overlooking ethical and social dimensions. Employing a qualitative research approach through content analysis, this study examines classical Islamic jurisprudence, contemporary scholarly literature, and relevant policy documents to analyze the alignment between Islamic economic principles and sustainability frameworks. The findings demonstrate that Islamic economic law provides a comprehensive and ethically oriented framework based on fundamental principles, including tawhid (unity), adl (justice), maslahah (public interest), and maqasid al-shariah (objectives of Islamic law). These principles are manifested through various institutional and legal instruments, such as zakat, waqf, and risk-sharing financial mechanisms, which contribute to social justice, economic inclusion, financial resilience, and environmental sustainability.

The shift in the structure of modern society's economy from an agrarian base to a service- and expertise-based one has given rise to new forms of income, namely salaries, wages, and professional honorariums, which are not explicitly regulated in classical zakat fiqh. This phenomenon has generated the discourse on professional zakat (zakat profesi) as one of the central issues in contemporary fiqh muamalah. This article aims to analyze the legal basis, the methods for determining nisab and haul, and the map of scholarly disagreement (ikhtilaf) regarding professional zakat, while also examining its relevance to the objective of social justice in Islam. This study employs a qualitative method with a normative-juridical approach through library research, examining the Qur'an, hadith, legal maxims (qawa'id fiqhiyyah), fatwas of religious institutions, and journal articles published within the last five years. The findings show that the majority of contemporary scholars, including Yusuf al-Qardhawi, obligate professional zakat based on the general implication of zakat verses and the method of analogical reasoning (qiyas), likening it to the zakat on gold and silver in terms of nisab (equivalent to 85 grams of gold, at a rate of 2.5%) or to agricultural zakat in terms of the timing of payment. However, some scholars, particularly those adhering to the principle of tauqifiyyah in worship, reject the obligation of professional zakat as a distinct category because it lacks explicit textual basis. This disagreement reflects the methodological tension between textual and contextual approaches in legal reasoning (istinbath al-ahkam), while also demonstrating the flexibility of Islamic fiqh in responding to socio-economic dynamics without abandoning the fundamental principles of sharia. Keywords: Professional Zakat, Contemporary Fiqh, Qiyas, Nisab And Haul, Scholarly Disagreement.

This study contributes to the advancement of Islamic social finance discourse by developing a conceptual framework for a digitally integrated zakat governance model within the agricultural sector. The study addresses a critical gap between productive zakat practices and the emerging landscape of digital agricultural transformation. While previous research has largely focused on the redistributive function of zakat as a mechanism for poverty alleviation, limited scholarly attention has been directed toward its potential transformation into a technology-enabled and productivity-oriented instrument that supports sustainable development objectives. Employing a qualitative research approach through content analysis, this study synthesizes interdisciplinary perspectives from Islamic economics, zakat governance, agricultural technology innovation, and digital sustainability studies. The study proposes a Digital Farming Zakat Platform framework consisting of five interconnected dimensions: geospatial-based beneficiary identification, smart farming empowerment, sharia-compliant financial mechanisms, agricultural market integration, and data-driven monitoring systems.

Tujuan penelitian ini antara lain Untuk mengetahui Efektifitas Kinerja Karyawan dalam mengembangkan Unit pengumpul zakat (UPZ) di Kemenag Kabupaten OKU. Dan tinjauan ekonomi syariah terhadap efektivitas kinerja karyawan dalam mengembangkan Unit pengumpul zakat (UPZ) di Kemenag Kabupaten OKU. Metode penelitian yang digunakan dalam penelitian ini Jenis penelitian ini adalah penelitian lapangan (Field Research) yaitu penelitian yang dilakukan di lokasi penelitian atau lapangan dengan melakukan pengamatan tentang suatu fenomena dalam keadaan ilmiah. Berdasarkan hasil penelitian wawancara, dokumentasi, Maka penulis dapat menarik kesimpulan sebagai berikut: Kinerja Unit Pengumpulan Zakat (UPZ) Kemenag Kabupaten OKU belum maksimal dalam meningkatkan jumlah zakat karena berdasarkan faktor yang mempengaruhi kinerja yaitu faktor kemampuan (ability) dan faktor motivasi (motivation) masih banyak Unit Pengumpulan Zakat (UPZ) yang belum melaksanakan tugasnya sebagai pengurus Unit Pengumpulan Zakat (UPZ), terbukti dari hasil penelitian menunjukkan bahwa hasil penghimpunan dana zakat UPZ di Kementerian Agama Kabupaten OKU  menurun dari tahun 2024 hingga saat ini. Serta masih banyaknya Unit Pengumpulan Zakat (UPZ) yang berada di wilayah Kabupaten OKU  hanya berdiam diri tanpa membuat kegiatan atau rencana yang akan berpengaruh terhadap hasil penghimpunan zakat.

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

This study aims to analyze the influence of national income, as measured by Gross Domestic Product (GDP), on poverty levels in Indonesia from a sharia economic perspective. The research method used is quantitative with a simple linear regression approach, supported by a literature review to enrich the analysis from an Islamic perspective. The data used is annual secondary data from the 2010-2023 period sourced from the Central Statistics Agency (BPS). The results indicate that national income (GDP) has a negative and significant effect on poverty levels in Indonesia, meaning that every increase in GDP is followed by a decrease in the percentage of the poor. From a sharia economic perspective, national income growth must be accompanied by a fair distribution mechanism through zakat, infaq, sedekah, and waqf (ZISWAF) instruments so that its benefits can be felt by all levels of society, in line with the concepts of falah and maqashid sharia.

The background of this research is based on the importance of Sharia-based social financing in assisting people in need without involving elements of riba, while ensuring that its practices remain aligned with Islamic economic law principles. This study aims to analyze the implementation of qard financing at the Masjid Raya Bintaro Jaya Amil Zakat Institution (MRBJ) and to examine its compliance with the provisions set by the Dewan Syariah Nasional Majelis Ulama Indonesia, through Fatwa Number 19/DSN-MUI/IV/2001 concerning Al-Qard. This research employs a qualitative method with a case study approach. Data collection techniques include interviews, observations, and documentation. The research subjects consist of zakat institution administrators and beneficiaries. (mustahiq) of the Qard Financing Program. The results indicate that the implementation of Qard financing at MRBJ has been carried out as a form of community economic empowerment, with a relatively simple distribution mechanism oriented toward the needs of the mustahiq. However, in practice, there are still several aspects that have not been optimal, particularly in terms of assistance and monitoring for the beneficiaries. Therefore, this study concludes that although qard financing at MRBJ. provides significant social benefits, there is a need to enhance Sharia understanding and improving institutional governance to ensure optimal implementation in accordance with the principles established by the DSN-MUI fatwa with the principles established by the DSN-MUI fatwa.

The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.

. This study aims to analyze the role of field surveys in the verification process of mustahik as an effort to enhance accountability in zakat management at BAZNAS Kabupaten Tegal. Zakat management in modern institutions requires accurate targeting to ensure that distribution aligns with Islamic principles and effectively addresses social welfare issues. This research employs a descriptive qualitative approach, utilizing observation, in-depth interviews, documentation, and literature study as data collection techniques. The findings reveal that field surveys serve as a primary instrument in validating administrative data by directly observing the socio-economic conditions of prospective beneficiaries. This process enables more accurate and objective decision-making in determining mustahik eligibility. Furthermore, field surveys contribute significantly to improving transparency, accountability, and the precision of zakat distribution. However, the implementation of field surveys faces several challenges, including limited human resources, time constraints, and the potential for subjective assessment. Despite these limitations, field surveys remain a crucial operational mechanism in ensuring accountable zakat management. This study highlights the importance of strengthening survey implementation through capacity building and the integration of information technology to improve efficiency and data accuracy.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

The Society 5.0 era promotes the integration of cyber-physical technology through Artificial Intelligence (AI) and Big Data for human welfare, where digital zakat transformation becomes a crucial strategy to bridge the wide gap between national zakat potential (±IDR 327 trillion) and its actual collection. This study aims to analyze digital zakat transformation strategies in accelerating poverty alleviation in Indonesia within the smart society era. The research method employed is a descriptive qualitative approach using a library research method, analyzing literature from the 2020-2025 period sourced from digital databases. The results indicate that the implementation of digital technologies such as fintech platforms, blockchain, and QRIS significantly enhances transparency, accountability, and muzakki trust, while accelerating fund distribution time by up to 50%. Digital-based productive zakat strategies through MSME empowerment have proven effective in increasing mustahik's average income by up to 100%, facilitating the transformation of mustahik into independent muzakki. This study concludes that digital zakat transformation serves as a primary catalyst for achieving the first pillar of the Sustainable Development Goals (SDGs) (No Poverty), although its success requires national regulatory harmonization and the strengthening of technological infrastructure in rural areas.

This study discusses the implementation of the concept of Islamic insurance in the Amanah Card product at Amanah Takaful Banten. In Indonesia, there are various economic activities such as trade, savings and loans, and Islamic financial institutions. Currently, the insurance sector is growing rapidly in Indonesia. There are two types of insurance in Indonesia, namely Islamic insurance and conventional insurance. However, conventional insurance poses concerns for Muslims due to the presence of elements such as riba (interest), gharar (uncertainty), and maysir (gambling). Therefore, Islamic insurance emerges as a risk protection system that prioritizes Sharia principles. The objectives of this study are: (1) to identify the concept of the Amanah Card product at Amanah Takaful Banten, (2) to examine the implementation of Islamic insurance principles in the Amanah Card product, and (3) to analyze how Amanah Takaful Banten improves the accessibility of the Amanah Card product. This research employs a qualitative approach using a field study method (direct observation in the field). Data were collected through interviews with informants, as well as observation and documentation methods. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. Relevant literature includes theories on insurance, Amanah Card, and zakat management institutions, as well as previous studies that examine the implementation of Islamic insurance concepts in insurance products such as Amanah Card. The results show that the Amanah Card product is categorized as a microinsurance product. It implements Islamic insurance principles, including the use of contracts (akad) and management practices that comply with Sharia principles and do not violate existing regulations. The Amanah Card product can be accessed offline through registration with Duta MT Bertaawun and online through social media and the Amanah Takaful website. In conclusion, the Amanah Card product is considered compliant both from a Sharia perspective and regulatory standards.